- 1
- A request for assistance shall indicate where appropriate:
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- a)the authority or agency which initiated the request made by the competent authority;
- b)the name, address, or any other particulars assisting in the identification of the person in respect of whom the request is made;
- c)in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs;
- d)in the case of a request for assistance in recovery of measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered;
- e)in the case of a request for service of documents, the nature and the subject of the document to be served;
- f)whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 21.2.g.
- 2
- As soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State.
